WD CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WD CONSULTING
Largest movements
- Receivables within one year -€29,516
down €29,516 (-62.5%), from €47,190 to €17,674
- Cash +€25,191
up €25,191 (+145%), from €17,411 to €42,602
mainly Net result for the year (+€36,894) and Receivables within one year (+€29,516)
- Receivables after one year +€10,000
new in 2025: €10,000
- Tangible fixed assets +€6,993
up €6,993 (+148%), from €4,724 to €11,717
of which Furniture and vehicles: +€8,142
- Profit (loss) carried forward +€36,894
up €36,894 (+226%), from €16,297 to €53,191
- Trade debts -€24,876
down €24,876 (-79.5%), from €31,306 to €6,429
- Tax, wage and social debts +€11,804
up €11,804 (+176%), from €6,698 to €18,501
- Other debts -€11,154
down €11,154 (-74.2%), from €15,025 to €3,871
- Gross operating margin +€33,868
up €33,868 (+163%), from €20,804 to €54,672
- Taxes +€10,317
up €10,317 (+253%), from €4,074 to €14,391
- Depreciation +€2,859
up €2,859 (+1,924%), from €149 to €3,007
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,325 | €91,993 | +€12,668 | +16.0% |
| Fixed assets | 21/28 | €14,724 | €21,717 | +€6,993 | +47.5% |
| Tangible fixed assets | 22/27 | €4,724 | €11,717 | +€6,993 | +148% |
| Plant, machinery and equipment | 23 | €2,294 | €1,146 | -€1,149 | -50.1% |
| Furniture and vehicles | 24 | €2,430 | €10,571 | +€8,142 | +335% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €64,601 | €70,276 | +€5,675 | +8.8% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €47,190 | €17,674 | -€29,516 | -62.5% |
| Trade receivables | 40 | €47,190 | €17,674 | -€29,516 | -62.5% |
| Cash at bank and in hand | 54/58 | €17,411 | €42,602 | +€25,191 | +145% |
| Total equity and liabilities | 10/49 | €79,325 | €91,993 | +€12,668 | +16.0% |
| Equity | 10/15 | €26,297 | €63,191 | +€36,894 | +140% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,297 | €53,191 | +€36,894 | +226% |
| Amounts payable | 17/49 | €53,028 | €28,802 | -€24,227 | -45.7% |
| Amounts payable within one year | 42/48 | €53,028 | €28,802 | -€24,227 | -45.7% |
| Trade debts | 44 | €31,306 | €6,429 | -€24,876 | -79.5% |
| Suppliers | 440/4 | €31,306 | €6,429 | -€24,876 | -79.5% |
| Taxes, remuneration and social security | 45 | €6,698 | €18,501 | +€11,804 | +176% |
| Taxes | 450/3 | €6,698 | €18,501 | +€11,804 | +176% |
| Other amounts payable | 47/48 | €15,025 | €3,871 | -€11,154 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €3,007 | +€2,859 | +1,924% |
| Other operating charges | 640/8 | €125 | €129 | +€4 | +3.3% |
| Gross operating margin | 9900 | €20,804 | €54,672 | +€33,868 | +163% |
| Operating profit (loss) | 9901 | €20,530 | €51,536 | +€31,006 | +151% |
| Financial charges | 65/66B | €160 | €251 | +€91 | +57.3% |
| Recurring financial charges | 65 | €160 | €251 | +€91 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €20,371 | €51,285 | +€30,914 | +152% |
| Income taxes | 67/77 | €4,074 | €14,391 | +€10,317 | +253% |
| Profit (loss) for the period | 9904 | €16,297 | €36,894 | +€20,598 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €16,297 | €36,894 | +€20,598 | +126% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.